An administrative appeal shall have an administrative appeal pleading which declares the following items and shall be signed or bear the seal of the administrative appellant or her/his representative:
1. The name, date of birth, domicile, or place of residence, identification number. While a legal entity or other organization with its administrator or representative, its name, office or business center address, and the name, date of birth, domicile or place of residence of the administrator or representative.
2. While there is an administrative appeal representative for the administrative appeal, her/his name, date of birth, domicile, or place of residence, and identification number.
3. The agency which the administrative action was made.
4. The claims of administrative appeal.
5. The facts and reasons for an administrative appeal.
6. The date of reception or acknowledge of the administrative action.
7. The agency with jurisdiction of administrative appeal.
8. The evidence. While it is a document form, a hand writing or copy shall be appended.
9. The year, month, and date of filing an administrative appeal.
To file an administrative appeal shall append a copy of the administrative action.
An administrative appeal pursuant to Article 2 Paragraph 1 shall identify the agency with the obligation to made the administrative action, date of filing, a copy for the original application and receipt certification of the agency with application, pursuant to Paragraph 1Clause 3, 6.

While the administrative appellant has expressed the objection of an administrative action in the period stipulated in Article 14 Paragraph 1 to the agency with jurisdiction of administrative appeal or the agency which the administrative action was made, it shall be deemed as filed an administrative appeal in the period stipulated by this Act. However, an administrative appeal pleading shall be presented to the agency within 30 days.

The administrative appellant shall prepare an administrative appeal pleading and file the administrative appeal to the agency which the administrative action was made to transfer to the agency with jurisdiction of administrative appeal.
The agency which the administrative action was made shall review the legality and propriety of the administrative action stipulated in last Paragraph in advance, and while the administrative appeal is sustainable, the agency may revoke or modify the administrative action and report to the agency with jurisdiction of administrative appeal.
When the agency which the administrative action was made refuse to revoke or modify the administrative action according to the administrative appellant’s application, the agency shall prepare an written answer promptly, and transfer all necessary related documents to the agency with jurisdiction of administrative appeal.

While the administrative appellant filed an administrative appeal to the agency with jurisdiction of administrative appeal directly, the agency shall deliver a copy of the administrative appeal pleading to the agency which the administrative action was made and dispose the administrative appeal according to last Article, Paragraph 2~4.

The administrative appellant may withdraw the administrative appeal before the administrative appeal decision has been served. While the administrative appeal has been withdrawn, to file a same administrative appeal by the administrative appellant shall not be allowed.

While the administrative appellant expressed an objection to the administrative action to an agency other than the agency which the administrative action was made or the agency with jurisdiction of administrative appeal, it shall be deemed as filed to the agency with jurisdiction of administrative appeal at the first place.
The agency which receive and process the administrative appeal stipulated in last Paragraph shall transfer the case to the agency which the administrative action was made within 10 days and notify the administrative appellant.

While the agency with jurisdiction of administrative appeal concluded that the administrative appeal pleading is not make in proper form or is defective in other respects but is supplementable, the agency shall assign a period of 20 days and notify the administrative appellant to supplement the administrative appeal pleading within such period.